一、问题的提出长期以来,纳税主体(包括企业法人和自然人)的社会地位和法律地位在我国一直未被认真地注意、讨论、对待过。纳税似乎完全成了纳税主体一项不可思辩的义务。对于税收,也一直强调其财政职能及其刚性、强制 First, the issue raised For a long time, taxpayers (including corporate juridical persons and natural persons) in the social status and legal status in our country has not been seriously noticed, discussed, treated. It seems that taxation has become an unthinkable obligation of taxpayers. For tax revenue, it has also always emphasized its fiscal function and its rigidity and compulsion